CPDStore Ireland

While some say there are seven stages in the lifecycle of a business, others say the day you buy a business should be the day you start planning to the sell the business. With this said, every business both large and small needs to consider the impact of their commercial decisions on the ultimate realisation of value from their business or asset. 

As professional advisers, we must consider both the practical and technical implications when advising our clients throughout the lifecycle of their business. The professional advisor will require a real understanding of the key elements of a sale transaction when assisting their client bring a business to market or alternatively acquire a business in a competitive economic climate

M&A/deals activity levels have ups and downs each year; however, the numbers would suggest growth over the longer term as demonstrated by the following data: 

• In the 2000s a typical year saw $3-3.5 trillion of deal value and 30-35,000 deals a year,
• In the 2010s this continued to grow, and
• In 2020s so far, we have seen over 2.5 trillion plus of deal value and 45,000 deals a year.

While global M&A may seem like a behemoth industry, as accountants and tax advisors a client’s corporate transaction (buying or selling a business) can create the pinnacle point of our advisory role. For this reason, having a strong understanding of the M&A landscape can give advisors the cutting edge when compared to their competition.

In this session Kate Prendiville covers the following topics;

• Vendor presale structure – Is the structure fit for purpose?
• Asset -v- share sale. 
• Due diligence process.
• Acquisition finance and consideration.
• Earn out & deferred consideration. 
• Sales Documents – SPA & Tax deed.